,,ii ,calendar ,no4 #h #aahth ,,congress
  #ast ,session  ,s4 #abc  ,,in ,,the   
,,senate ,,of ,,the ,,united ,,states   
,january #bf1 #bjbc,mr4 ,scott of       
,florida 7for himself1 ,mr4 ,budd1 ,mr4 
,braun1 and ,mr4 ,johnson7 introduced   
the following bill2 which was read the  
first time  ,january #cj1 #bjbc,read the
 second time and placed on the calendar 
,a ,,bill  ,to protect ,american small  
businesses1 gig workers1 and freelancers
 by repealing the burdensome ,american  
,rescue ,plan ,act of #bjba transactions
 reporting threshold1 and to rescind    
certain funding provided to the         
,internal ,revenue ,service under       
section #ajcja of ,public ,law #aag-afi4
  #a4 ,short title ,this ,act may be    
cited as the ,blocking the ,adverse and 
,dramatic ,increased ,reliance on       
,surveillance ,activities ,act or the   
,,bad ,,irs ,activities ,act4  #b4      
,repeal of modifications of exceptions  
for reporting of third party network    
transactions  7a7 ,in general ,section  

#fjej,w7e7 of the ,internal ,revenue    
,code of #aihf is amended to read as    
follows3  7e7 ,exception for de minimis 
payments by third party settlement      
organizations ,a third party settlement 
organization shall be required to report
 any information under subsection 7a7   
with respect to third party network     
transactions of any participating payee 
only if-- 7#a7 the amount which would   
otherwise be reported under subsection  
7a77#b7 with respect to such            
transactions exceeds #bj1jjj1 and  7#b7 
the aggregate number of such            
transactions exceeds #bjj4  4  7b7      
,effective date ,the amendment made by  
this section shall apply to returns for 
calendar years beginning after ,december
 #ca1 #bjba4  #c4 ,rescission of certain
 funds for enhanced ,internal ,revenue  
,service resources ,effective on the    
date of enactment of this ,act1 the     
unobligated balances of the amounts made
 available under the following          
provisions of ,public ,law #aag-afi are 

rescinded3 7#a7 ,internal ,revenue      
,service enforcement funds ,section     
#ajcja7a77;,a77ii74  7#b7 ,internal     
,revenue ,service operations support    
,section #ajcja7a77;,a77iii74  ,january 
#cj1 #bjbc,read the second time and     
placed on the calendar